As a former CFO, I have managed through crises, including the Gulf War, 9/11 and the 2008 financial crisis. 冠状病毒(COVID-19)大流行对金融的破坏就像这三种事件同时发生一样. 我们整个全球经济和社会体系正在一个未知的领域中运作.
Amid the uncertainty, 财务职能可以创造价值，提升其作为战略业务伙伴的地位. As CPAs and CGMA® designation holders, 我们的培训和经验使我们具备专业知识和技能，以减轻风险并领导我们组织的恢复工作, businesses and communities.
To help guide you, 国际注册专业188bet亚洲真人体育下载®, the global voice of the AICPA® and CIMA®, delivers the latest news, resources and guidance through our AICPA and CIMA Coronavirus Resource Centers. 经常访问以了解最新的冠状病毒并了解即将发生的事件, 比如我将在未来几周与金融领袖们一起主持的免费网络直播系列. 本系列将提供商业计划方面的专家见解，以帮助您领导您的组织度过这场危机.
A five-step plan for business continuity
On my first webcast in this series (also available as a podcast), Chris Kite, Oracle’s VP of Global Strategy, shared her approach to business continuity, which starts with a business continuity plan (BCP). If your organization doesn’t have one, 检查是否有可以利用的灾难恢复计划(DRP). If it has neither, it’s time to start fresh. 一旦你有了BCP，遵循以下五个步骤来确保它的有效性:
Conduct a business impact analysis (BIA)
BIA可以帮助您的组织确定和评估冠状病毒对业务运营的潜在影响. 此过程包括执行差距分析，以评估组织对持续运营的准备情况. 在进行此分析时，请考虑对以下利益相关者群体的影响:
Employees — Your workforce should be your most important concern. 你现在如何管理你的员工会对员工的忠诚度和保留率产生长期影响. 首先确定“至关重要”的流程和执行这些流程的员工. 接下来，确定这些流程是否必须在内部执行，或者是否可以远程执行. 还要考虑允许大多数组织远程工作的任何操作. 开始建立后备能力至关重要，因为你的一部分员工可能会因病毒而生病.
Customers — 你的组织现在如何回应和服务客户对建立长期忠诚度至关重要. One misstep could cause long-term reputational damage. 密切监控客户债务水平，定期评估客户信用风险. Don’t use standard credit scores that are now not accurate, 但非常规的，将帮助你确定客户是否会 going concern after normalcy returns.
Suppliers — With global supply chains disrupted, 您必须确定哪些供应或供应商对您的运营“至关重要”. Review all your supplier contracts, 了解其影响，并确定是否有其他方法来继续你的业务，如果你的供应商之一不能交货. Now is the time to rethink and reconsider everything. This is your opportunity to challenge conventional thinking. Encourage innovation and creativity.Build scenarios (modeling)
接下来，您将需要为“最坏”和“最可能”的情况创建模型. 这为业务提供了一个足够范围的结果来考虑. For example, 如果你看看你的关键利益相关者群体和你为每个人确定的风险, you should be able to identify possible strategic, operational and financial outcomes for the next three, six or 12 months. The CGMA scenario planning tool is a great resource to guide you through this process. Don’t forget to also look at the upside risks. 可能会有其他的商业模式或新的方式来服务你的客户.Perform risk analysis and mapping
In this step, 您应该考虑场景(在上面的第二步中创建)来帮助您识别新的风险. This will help you build robust scenarios. Consider also other potential risks — including financial, strategic, operational and external — and the probability of occurrence. The CGMA Risk Heat map can guide you with this effort.Ensure organizational alignment and communication
如果您的组织还没有这样的团队，请创建一个跨职能的大流行应对团队. This will ensure organizational alignment around key objectives. 您还需要确保批准到位，以执行符合治理需求的连续性计划.
Communication with stakeholders is also a vital step of every BCP. 确定您希望与您的涉众团队进行沟通的内容和频率. 为员工、客户、投资者等创建特定的登陆页面是非常有用的., with resources and guidance.Develop an action plan with continuous monitoring
有效的BCP还关注优先进程的关键绩效指标(kpi). 增加对流动性、销售、库存等的测量和监控频率. to daily and/or weekly. Leverage data feeds for rapid responses to changing risks. 尝试实现关键功能的连续预测，并不断调整. As already mentioned, liquidity is the key. Also important is the workforce, the ability to continue to serve the customer, as well as maintaining the production lines and the supply chain.
The Association is here for you
We know your organizations, 在这充满挑战的时刻，企业和社区需要你们的指导. We’re here to help. 如果您有任何问题或需要什么，请不要犹豫与我们联系 Global Engagement Center. We’re proud of the work you’re doing and honored to serve you.